The short answer
Nebraska homes are assessed at close to full market value (by law, 92% to 100%), and the tax rate is quoted per $100 of value. For tax year 2025, paid in 2026, the statewide average rate was 1.4738%, down from 1.5326% the year before. In the Omaha metro the gross rate is around 2%, and in most of the rest of the state it's between about 1.2% and 1.8%.
"Gross" matters, because two state credits now come straight off your property tax statement. After them, a typical Omaha homeowner pays closer to 1.65% of value (see the example below).
Average tax rates by county (2025)
These are the Department of Revenue's average rates: all local property taxes levied in the county divided by its taxable value, before state credits.
| County | Main city | 2025 average rate |
|---|---|---|
| Douglas | Omaha | 2.0381% |
| Sarpy | Bellevue, Papillion | 2.0028% |
| Scotts Bluff | Scottsbluff | 1.6389% |
| Lancaster | Lincoln | 1.5955% |
| Hall | Grand Island | 1.5861% |
| Buffalo | Kearney | 1.5477% |
| Lincoln | North Platte | 1.4513% |
| Adams | Hastings | 1.4015% |
| Dodge | Fremont | 1.3471% |
| Dakota | South Sioux City | 1.3259% |
| Madison | Norfolk | 1.3152% |
| Gage | Beatrice | 1.2544% |
| Platte | Columbus | 1.1620% |
| Statewide | 1.4738% |
County averages include farmland and commercial property, so the rate on a house inside a city is usually higher, as the next table shows.
Total levies in Nebraska cities (2025)
These totals add up the Department of Revenue's published rates for every unit that taxes a typical home in each city: county, city, school district (including bonds), educational service unit, community college, natural resources district and citywide special districts. They leave out sanitary improvement districts and other neighborhood districts, so check your own statement.
| City (school district) | Total per $100 of value | Gross tax on a $250,000 home |
|---|---|---|
| Bellevue | 2.1222 | $5,306 |
| Omaha (Omaha Public Schools) | 2.0568 | $5,142 |
| Omaha (Millard) | 2.0167 | $5,042 |
| La Vista | 2.0034 | $5,008 |
| Hastings | 1.9603 | $4,901 |
| Omaha (Elkhorn Public Schools) | 1.8780 | $4,695 |
| Papillion | 1.8294 | $4,574 |
| Grand Island | 1.7678 | $4,420 |
| North Platte | 1.7577 | $4,394 |
| Lincoln (Lincoln Public Schools) | 1.6663 | $4,166 |
| Kearney | 1.6625 | $4,156 |
| Columbus | 1.6300 | $4,075 |
| South Sioux City | 1.6103 | $4,026 |
| Fremont | 1.6071 | $4,018 |
| Beatrice | 1.5870 | $3,968 |
| Norfolk | 1.5242 | $3,810 |
| Scottsbluff | 1.5236 | $3,809 |
The school district is the biggest piece everywhere. In Omaha, Omaha Public Schools levies 0.97 plus 0.16 for bonds, against 0.44 for the city and 0.29 for Douglas County. In Lincoln, the school levy is 0.93, the city 0.30 and Lancaster County 0.21.
The credits that come off your bill
- Real Property Tax Credit: $119 per $100,000 of value for tax year 2025, shown on your statement. On a $250,000 home, about $298.
- School District Property Tax Relief Credit: since 2024, the state pays part of your school operating taxes (not bonds or voter overrides) directly on the statement, about 30% in the first year. Total funding was about $797 million for tax year 2025 and is scheduled to grow each year.
- Community college credit: 100% of the community college taxes you paid, claimed on your state income tax return.
Putting it together for a $250,000 Omaha home in the Omaha Public Schools district: $5,142 gross, minus $298, minus roughly $728 for the school credit, is about $4,117, or 1.65% of value. The same home in Lincoln comes to about $3,174, or 1.27%. Treat the school credit figures as estimates; the exact percentage varies by county.
Homestead exemption, deadlines and protests
- Homestead exemption (65+ and disabled): for tax year 2026, a full exemption if 2025 household income is up to $37,000 (single) or $43,400 (married), phasing down to nothing at $54,301 or $64,501. Disabled applicants have higher limits. File Form 458 with the county assessor between February 2 and June 30. See senior exemptions.
- Due dates: taxes are due December 31. In Douglas, Lancaster and Sarpy counties, the first half becomes delinquent April 1 and the second half August 1. In all other counties, May 1 and September 1.
- Protests: file Form 422 with the county board of equalization through the county clerk between June 1 and June 30. Appeals of the board's decision go to the Tax Equalization and Review Commission. See our appeal guide.
Where these numbers come from
County averages and statewide totals are from the Nebraska Department of Revenue's Property Assessment Division (2025 Average Tax Rate by County and the 2025 Annual Report). City totals are our sums of the Division's Reference List of All Individual Taxing Subdivisions and Tax Rates for tax year 2025. Credit amounts are from the 2025 Annual Report and Department of Revenue guidance on LB 34. Homestead exemption limits and protest dates are from Department of Revenue releases. For ZIP-level data, start at our Nebraska page.